Page No.# 1/3 vs The Union Of India And 4 Ors
2026 Latest Caselaw 2503 Gua

Gauhati High Court

Page No.# 1/3 vs The Union Of India And 4 Ors on 19 March, 2026

Author: Soumitra Saikia

Bench: Soumitra Saikia

                                                                  Page No.# 1/3

GAHC010176722025




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                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                          Case No. : WP(C)/5671/2025

         M/S GUPTA HARDWARE PVT LTD AND 2 ORS.
         A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 READ
         WITH COMPANIES ACT 2013 HAVING ITS OFFICE AT O, RGB ROAD, OPP.
         GOPAL BORO SCHOOL, DR R.P. ROAD, GUWAHATI, ASSAM, PIN- 781006,
         REPRESENTED BY ITS DIRECTOR SRI RAJESH KUMAR GUPTA.

         2: SHRI RAJESH KUMAR GUPTA
          SON OF LATE RAM KUMAR GUPTA
         R/O RGB ROAD
          OPP. GOPAL BORO SCHOOL
          DR R.P. ROAD
          GUWAHATI
         ASSAM
          PIN-781006.

         3: SHRI RAVI SHARMA
          S/O LT. BAIJNATH SHARMA R/O RGB ROAD
          OPP. GOPAL BORO SCHOOL DR. R.P. ROAD
          GUWAHATI
         ASSAM
          PIN-781006

         VERSUS

         THE UNION OF INDIA AND 4 ORS.
         REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY
         OF FINANCE (CEIB) DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
         DELHI-110001.

         2:THE JOINT DIRECTOR

          DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE
          GUWAHATI ZONAL UNIT
          H. N. 77
                                                                           Page No.# 2/3

             RUPKONWAR JYOTI PRASAD AGARWAL ROAD

            OPPOSITE SRIMANTA SANKARDEV KALAKSHETRA
            P.O. PANJABARI
            GUWAHATI-37
            ASSAM.

            3:INTELLIGENCE OFFICER

             DIRECTOR4ATE GENERAL OF GOODS AND SERVICES TAX
            INTELLIGENCE
             GUWAHATI ZONAL UNIT
             H.N. 77
             RUPKONWAR JYOTI PRASAD AGARWAL ROAD
             OPPOSITE SRIMANTA SANKARDEV KALAKSHETRA P.O. PANJABARI
            GUWAHATI-37
             ASSAM

            4:SENIOR INTELLIGENCE OFFICER

             DGGI
             GUWAHATI ZONAL UNIT
             H. NO. 77
            P.O. OPP. SRIMANTA SANKARDEV KALASHETRA PANJABARI
             GUWAHATI-37
            ASSAM

            5:ADDITIONAL/JOINT COMMISSIONER

            CGST BHAWAN
            COMMISSIONERATE
            GST BHAWAN
            KEDAR ROAD
            MACHKHOWA
            GUWAHATI-781001
            ASSA

Advocate for the Petitioner   : MS. M L GOPE, MS S SARKAR,MS. N HAWELIA

Advocate for the Respondent : DY.S.G.I., KAUSHIK JAIN(SC, CENTRAL BOARD OF INDIRECT
TAXES, CGST),MR. S C KEYAL(SC, CENTRAL BOARD OF INDIRECT TAXES, CGST),SC, GST
                                                                       Page No.# 3/3




                                     BEFORE
                      HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                     ORDER

19.03.2026

Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. K. Jain, learned Standing Counsel, CGST.

The learned counsels for both the parties have concluded their arguments.

The matter is reserved for judgment.

JUDGE

Comparing Assistant